Disability-related personal income tax reductions are set provincially
China's Individual Income Tax Law permits reductions for disabled taxpayers, but provinces set amounts and duration. Some use annual ceilings, others percentages. Ask the local tax service through China's 12366 line or check relief options in the official individual income tax app.
What it takes
No charge to ask or claim. Select the applicable relief in filing or submit the required records.
What you may gain
Article 5 permits personal income tax reductions for income of disabled people, certain older people without support, and martyrs' dependents, and for major losses caused by natural disasters. Provincial governments determine the extent and period and report them to the standing committee of the people's congress at the same level. Article 36 of the Law on the Protection of Persons with Disabilities also provides lawful tax preferences and exemption from administrative and institutional charges for disabled people engaged in individual business. The amended income tax law took effect January 1, 2019.
Context & considerations
The source rates the benefit small and describes many provincial annual reductions as hundreds to thousands of RMB, but the national law supplies no amount. Use the current provincial tax announcement; online comparison charts may be outdated. Even modest recurring relief can be worth the application. If operating a small individual business, raise the Article 36 administrative-fee exemption when completing the relevant formalities.
Research & references
Individual Income Tax Law of the People's Republic of China, amended 2018, Article 5. https://flk.npc.gov.cn/detail?id=2c909fdd678bf17901678bf724bd0609; Law on the Protection of Persons with Disabilities, Article 36. https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f1d134c88132b